61.assessed level of material misstatement risk 重大错报风险的评估水平 =0uAE7q(9
62.simall business 小规模企业
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63.accounting system 会计系统 <\kr1qHH
64.test of control 控制测试 _=CZR7:O
65.walk-through test 穿行测试 A+hT3;lp
66.communication 沟通 !*6CWV0
67.flow chart 流程图 7qTE('zt
68.reperformance of internal control 重新执行 )jrV#/m9
69.audit evidence 审计证据 V,rq0xW
70.substantive procedures 实质性程序 4jD2FFG-
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71.assertions 认定 [q !TIq
72.esistence 存在 Xp0F
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73.occurrence 发生 S26MDLk`R3
74.completeness 完整性 Y"A/^]
75.rights and obligations 权利和义务 ,^# yo6-
76.valuation and allocation 计价和分摊 ,U(1NK8o
77.cutoff 截止 S[WG$
78.accuracy 准确性 C8z{XSo
79.classification 分类 RV@*c4KvO+
80.inspection 检查 Xy5e5K
81.supervision of counting 监盘 t%F0:SH
82.observation 观察 OS8q( 2z?s
83.confirmation 函证 Y ')x/H
84.computation 计算 kbM3
85.analytical procedures 分析程序 M Y|w
86.vouch 核对 Z+@2"%W
87.trace 追查 +\v?d&.f0
88.audit sampling 审计抽样 M(/r%-D
89.error 误差 B^g ?=|{
90.expected error 预期误差 M)SEn/T-
91.population 总体 rRFhGQq1m
92.sampling risk 抽样风险 -[-wkC8a
93.non- sampling risk 非抽样风险 ,\NFt`]j
94.sampling unit 抽样单位 GvBHd%Ot
95.statistical sampling 统计抽样 S~|T4q(
96.tolerable error 可容忍误差 Yk=PS[f
97.the risk of under reliance 信赖不足风险 Z?\>JM >;
98.the risk of over reliance 信赖过度风险 ,G)r=$XU
99.the risk of incorrect rejection 误拒风险 _4g.j
100. the risk of incorrect acceptance 误受风险 P#AW\
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101.working trial balance 试算平衡表 i[ mEi|
102.index and cross-referencing 索引和交叉索引 wi
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103.cash receipt 现金收入 rS;Dmm
104.cash disbursement 现金支出 x&0vKo;
105.bank statement 银行对账单 cFJY^A
106.bank reconciliation 银行存款余额调节表 :Y [LN
107.balance sheet date 资产负债表日 t<#h$}=:Vt
108.net realizable value 可变现净值 SJHr_bawd
109.storeroom 仓库 9Q"'"b*?z
110.sale invoice 销售发票 0\e IQp
111.price list 价目表 0=?<y'=
112.positive confirmation request 积极式询证函 ?nL.w
113.negative confirmation request 消极式询证函 /FRm2m83
114.purchase requisition 请购单 Y=Kc'x[,Zj
115.receiving report 验收报告 M]J^N#
116.gross margin 毛利 >Z5gSs0
117.manufacturing overhead 制造费用 'ET~
118.material requisition 领料单 MjU6/pO}L
119.inventory-taking 存货盘点 ml+; Rmvb
120.bond certificate 债券 =|Y,+/R?
121.stock certificate 股票 dUhY\v oQ
122.audit report 审计报告 Q637N|01
123.entity 被审计单位 b}"N`,0dO
124.addressee of the audit report 审计报告的收件人 3xaR@xjS
125.unqualified opinion 无保留意见 7Ve1]) u
126.qualified opinion 保留意见 aJ>65RJ^=
127.disclaimer of opinion 无法表示意见 sr{a(4*\
128.adverse opinion 否定意见